Retail Sales and use Tax
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Retail Sales and Use Tax
How do you submit sales tax?
Starting with the April 2025 filing period, all sales tax filers will submit Form ST-1. The ST-1 changes Forms ST-9, ST-8, ST-7, and ST-6 for previous filing durations.
File with your business account
Based on your tax liability, we’ll determine your filing frequency – either monthly or quarterly. Returns are due on the 20th of the month following the close of the filing duration, even if there are no sales to report.
Sales tax should be filed digitally. For filing options, see “How to submit and pay” below.
What is it?
A tax on the sale, lease, and leasing of:
– concrete individual residential or commercial property in or for usage in Virginia,.
accommodations.
– particular taxable services
unless an exemption or exception is developed.
Just how much is it?
Sales tax rates vary by the locality the sale was made in or where the merchandise was gotten, and by the kind of product sold, leased or leased. See “Rates” listed below for more information.
Who needs to pay it?
Generally speaking, dealers collect the sales tax from their consumers when they make a sale, lease, or rental. The dealer then sends the tax to Virginia Tax when they file their sales tax return.
More information about dealerships can be discovered in “Register for sales tax” below.
– James City County.
– Williamsburg.
– York County
– Charlotte County.
– Danville.
– Gloucester County.
– Halifax County.
– Henry County.
– Northampton County.
County.
– Pittsylvania County
Central Virginia.
Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan, and Richmond City.
Hampton Roads.
Chesapeake, Franklin City, Hampton, Isle of Wight, Newport News, Norfolk, Poquoson, Portsmouth, Southampton, Suffolk, and Virginia Beach.
Northern Virginia.
Alexandria, Arlington, Fairfax City, Fairfax County, Falls Church, Loudoun, Manassas, Manassas Park, and Prince William
– Everywhere else
Grocery Tax (food and personal hygiene products) – 1% statewide
Sales Tax Rate Lookup – discover the rates in impact for a particular address, or any Virginia city or county
Sales of aircraft, boat, and motor lorries are taxed at various rates than those noted above. For additional information about the automobile sales tax, go to the Department of Motor Vehicles.
Register for sales tax
Generally speaking, a private or business who fulfills the meaning of a dealership under Va. Code § 58.1-612 should sign up to gather and pay sales tax. For the purpose of registration, there are 2 categories of dealers:
In-state merchants: normally individuals and businesses making sales with, or at, several physical places in Virginia (like an office, warehouse, satisfaction center, or similar location of business). If you register as an in-state dealer, your account number will start with 10.
Out-of-state dealers (remote sellers): normally individuals and businesses situated beyond Virginia, but with adequate physical or economic presence to establish nexus in Virginia. If you register for remote sales as an out-of-state dealer, your account will start with 12.
Remote sellers or online sellers that make more than $100,000 in yearly Virginia gross sales or 200 or more deals to Virginia consumers are thought about out-of-state dealers. Find out more about economic nexus requirements for remote sellers.
Do you sell through a market facilitator’s platform? You normally do not require to gather sales tax on your sales through the platform. You might still require to sign up to gather sales tax by yourself sales outside of the platform. Discover more about registration and collection requirements as a market seller.
How to sign up
Register for sales tax online as an in-state or out-of-state dealership. If you are currently registered with us, log into your service online services account to add sales tax as a new tax type.
When you complete your registration, you’ll get your 15-digit sales tax account number and your Sales Tax Certificate of Registration (Form ST-4). Make certain to save both.
Your certificate should be displayed plainly at your signed up area. If you require an extra or replacement copy, you can print one through your service online services account. If you do not have an account, enroll here. You can also get a copy by calling Customer support at 804.367.8037.
Filing Options
Sales tax should be submitted and paid electronically. We use several totally free online choices.
Virginia Tax organization online services account
Log in to your account
– Pay directly from your checking account.
– Schedule payments up to the due date.
– Manage other account activities all from one place.
– If you don’t have an account, enroll here
eForms
File with eForms
– No login required.
– Pay straight from your savings account.
– If you need to change a return, use this alternative.
Web Upload
Go to Web Upload
– Best fit if you’re submitting more than a couple of documents or payments at one time.
– File based; accepts spreadsheets and zip files.
– Schedule returns as much as the due date.
– Gives you immediate feedback if your return is accepted or turned down.
Find out more
Pay with ACH Credit
ACH Credit lets you start payments from your checking account to Virginia Tax’s savings account. For additional information, see our Electronic Payment Guide.
If you are unable to file and pay electronically, you must submit an electronic filing waiver demand.
Sales Tax Due Dates
Your filing frequency, either monthly or quarterly, is based on your tax liability.
Monthly returns are due on the 20th day of the month following the close of the filing period (e.g. your April return will be due May 20.)
Quarterly return due dates:
Sales Tax Penalties and Interest
You’re required to file your sales income tax return on a monthly basis or every quarter (depending on your filing frequency) even if no tax is owed.
If you don’t file or pay by the due date, a penalty of 6% each month is contributed to the tax owed. The maximum penalty is 30%. The minimum charge is $10. The minimum $10 charge uses to late returns even if there is no tax owed.
Interest is added at the federal underpayment rate plus 2% and accumulates on the tax until paid.
Amending a sales tax return
If you need to make a change to a sales income tax return you submitted, utilize eForms. Make sure you’re utilizing the exact same return you used for your initial filing. For tax periods after April 2025, select the Amended Return checkbox.
Amend a return for a tax period after April 2025
– File a modified Form ST-1
Amend a return for a tax duration before April 2025
– File an amended Form ST-9 for Single Locality Filers.
– File a modified Form ST-9 for sellers who file in numerous localities, or non-fixed sellers.
– File a modified Form ST-8 for out-of-state dealers.
– File an amended Form ST-7 Business Consumer’s Use Tax return
Consumer’s use tax for organization
The consumer’s usage tax uses to concrete items used, consumed, or stored in Virginia when the Virginia sales or use tax was not paid at the time of purchase. The use tax is computed on the cost price of the residential or commercial property, which is the total amount for which the residential or commercial property was purchased, including any services that belong of the purchase, valued in cash or otherwise, and includes any amount for which credit is given the buyer or lessee by the seller.
Returns are due on the 20th day of the month after the filing duration. You do not have to submit for any durations that you don’t owe tax. File by consisting of the taxable items on your regular sales income tax return.
Direct payment permit
Direct Payment Permits are typically issued to producers, professionals, or mine operators that save tangible personal residential or commercial property within the Commonwealth for use both in and outside of Virginia. A Direct Payment Permit permits eligible business to buy items without paying the sales or use tax at the time of purchase. These companies accept pay the tax due straight to Virginia Tax, and allocate the regional tax so that no county or city will lose any revenue. Businesses who fulfill the certifications stated in Va. Code § 58.1-624 may use to the Tax Commissioner for a license.
Starting with the April 2025 filing period, direct pay permit holders can file electronically using Form ST-1 (previously Form ST-6). You’ll get in the expense basis in the gross basic sales line of the online type.
Motor Vehicle Rental Tax
Communications Taxes
Aircraft and Watercraft Taxes
Cigarette and Tobacco Taxes
Disposable Plastic Bag Tax
Other Sales and Use Taxes: Vending Machine Sales Tax; Tire Recycling Fee; Digital Media Fee; and Public Facilities
Main navigation
– Forms & Filing – Forms & Instructions
– Individual Income Tax Filing
– Estates, Trusts, and the Deceased
– Sales and Use Tax – Sales Tax Rate Lookup
– Grocery Tax
– Sales Tax Exemptions
– Remote Sellers, Marketplace Facilitators & Economic Nexus
– Retail Sales Tax on Accommodations
– Automobile Rental Tax
– Peer-to-Peer Vehicle Sharing Tax
– Communications Taxes
– Aircraft and Watercraft
– Other Sales Taxes
– Disposable Plastic Bag Tax
– Sales Tax Holiday
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